Principal Commissioner of Income Tax, Delhi-2 v. Bose Corporation India Pvt. Ltd

Delhi High Court · 18 Aug 2017 · 2017:DHC:8485-DB
S. Muralidhar; Prathiba M. Singh
W.P. (C) No. 7019/2017
2017:DHC:8485-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed writ petitions filed by the Principal Commissioner of Income Tax against Bose Corporation India Pvt. Ltd. and Casio India Co. Private Ltd., holding that the issues raised were already settled by the precedent in Pepsi Foods P. Ltd. v. Assistant Commissioner of Income Tax.

Full Text
Translation output
. ;
/ HIGH COURT OF DELHI W.P. (C) No. 7019/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 Petitioner
Through: Mr. Rahul Kaushik, Senior standing counsel.
VERSUS
BOSE CORPORATION INDIA PVT. LTD Respondent AND
W.P.(C) No. 7110/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 ....Petitioner
Through: Mr. Rahul Kaushik, Senior standing counsel.
VERSUS
CASIO I>JDIA CO. PRIVATE LTD Respondent
CORAM:
JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH
ORDER o/p 18.08.2017 C.M. No. 29143/2017 (exemption^ in W.P. No. 7019/2017
C.M. No. 29520/2017 (exemption^ in W.P. (C) No. 7110/2017
JUDGMENT

1. Allowed subject to alljust exceptions. 2017:DHC:8485-DB W.P. fO No. 7019/2017 & CM. No. 29142/2017 (stay) W.P. (C) No. 7110/2017 & CM. No. 29519/2017 (stay)

2. In view of the decision of this Court in Pepsi Foods P. Ltd. v. Assistant Commissioner ofIncome Tax [2015] 376ITR 87 (Del), the question raised does not survive. The petitions and the pending applications are disposed of.

AUGUST 18, 2017 Rm

S. MUKALIDHAR, J.

PRATHIBA M. SINGH, J.